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Local Property Tax Act 2012 (Number 52 of 2012)

55 Making of Revenue assessment.

Notwithstanding sections 49 and 53, but subject to subsections (1) and (2) of section 58, a Revenue officer may make a Revenue assessment where—

(a) a self-assessment or a Revenue estimate has not been made, or

(b) the Revenue officer has reason to believe that a self-assessment is insufficient.